Bill > SB284

This bill enacts various changes to Maryland law concerning appropriations, tax provisions, and program funding for fiscal years 2024 through 2031. * **Maryland Healthy Soils Program:** Appropriates at least $500,000 annually for fiscal years 2024 through 2026, and at least $400,000 annually for fiscal years 2027 and 2028. * **Cannabis Business Assistance Fund:** Authorizes the use of funds for grants and loans to small, minority-owned, or women-owned businesses for license application assistance, operating expenses, and training. It also allows for grants to historically black colleges and universities for cannabis-related programs and business development organizations. For fiscal years 2027 through 2029, up to $5,000,000 annually is authorized for operating costs of the Department of Social and Economic Mobility. * **Legal Representation Fund for Title IX Proceedings:** Requires an annual appropriation of at least $250,000 starting in fiscal year 2021. * **Assisted Outpatient Treatment Program:** Counties that do not establish their own program will be reimbursed by the Department of Health. Counties will be responsible for increasing percentages of the State share of associated costs in fiscal years 2028 through 2031. * **Tobacco Use Reduction:** Mandates at least $18,250,000 annually for fiscal years 2022 through 2026, and at least $17,520,000 annually for fiscal year 2027 and thereafter, for activities aimed at reducing tobacco use. * **Population Health Improvement Fund:** In calendar year 2026 only, up to $14,000,000 may be used to fund expenses of the Medical Care Programs Administration if hospital rates are increased to provide financial assistance to Medicare Advantage Plans. * **Board of Physicians Fund:** For fiscal year 2027 only, $2,000,000 of the fund balance may be used to support programs in the Office of Population Health Improvement within the Department of Health. * **State Board of Professional Counselors and Therapists Fund:** For fiscal year 2027 only, $500,000 of the fund balance may be used to support programs in the Behavioral Health Administration of the Department of Health. * **Health Care Access Grants:** Beginning July 1, 2026, 90% of the ending balance of segregated accounts exceeding disbursements for plan years 2014 through 2024 will be transferred to the Dedicated Purpose Account for health care access grants. This will continue annually thereafter. * **Public Safety Apprenticeship Program:** Appropriates at least $750,000 annually for fiscal years 2021 through 2025, and at least $390,000 annually for fiscal year 2026 and thereafter. * **Career Pathways for Health Care Workers Program:** Appropriates at least $500,000 annually for fiscal years 2025 and 2026, and at least $350,000 annually for fiscal year 2027 and thereafter. * **Prince George’s County Reentry Employment Incentive Program:** Appropriates $500,000 for fiscal years 2025 and 2026, and $350,000 for fiscal years 2027 and 2028. * **Small Commercial Project Trust Account:** For fiscal years 2024 through 2026, an appropriation of at least $2,000,000 is required annually. For fiscal years 2027 through 2031, an appropriation of at least $500,000 annually is required. * **African American Heritage Preservation Program:** Requires an annual appropriation of $5,000,000 to the AAHP Grant Fund for African American Heritage Preservation Projects. * **Revenue Stabilization Account:** For fiscal years 2026 and 2027, specific appropriation amounts are adjusted based on the account balance. * **Cigarette Restitution Fund:** For fiscal years 2025 through 2029, $8,000,000 annually is appropriated to the Maryland Community Health Resources Commission Fund. For fiscal year 2027 only, any amount distributed from a separate account exceeding $35,000,000 may remain in the account or be used for purposes other than supplanting General Fund appropriations to historically black colleges and universities. * **Fiscal Responsibility Fund:** For fiscal year 2026 only, money in the fund may be used for major information technology development projects. * **State Aid for Police Protection Fund:** If a county or municipality is found to be non-compliant with immigration enforcement agreements, payments from this fund may be suspended. * **State Lottery Fund:** For fiscal year 2026, $13,400,000 is transferred to the Racing and Community Development Financing Fund. For fiscal year 2027, $18,000,000 is granted to the Maryland Economic Development Corporation for a mixed-use development including a soccer stadium, $4,000,000 to Velocity Companies for infrastructure improvements, $2,000,000 to Atlantic Pacific Companies for the Addison Park Development Project, $1,500,000 to the Prince George’s County Redevelopment Authority for Artspace, $750,000 to the Town of Colmar Manor, and $750,000 to the Town of Cottage City. * **Maryland Strategic Energy Investment Fund:** For fiscal year 2027 only, compliance fees will be made available for various energy-related initiatives, including $67,000,000 for gap financing for clean energy projects, research into grid-enhancing technologies, grants to utility companies, and $42,000,000 for higher education research grants. For fiscal years 2027 through 2031, compliance fees may be used for grants or loans to support new Tier 1 renewable energy sources. * **Maryland Corps Program:** Participation targets are adjusted for fiscal years 2026 through 2030. * **Teachers' Retirement and Pension Systems:** Beginning in fiscal year 2027, county governments will pay increased amounts towards the local share of employer contributions. * **Tax - General Article Changes:** * Modifications are made to the calculation of Maryland adjusted gross income for individuals and corporations regarding depreciation deductions. * A Student Loan Debt Relief Tax Credit is established, with total credit amounts capped annually. For tax year 2025, the cap is $16,000,000, and for tax year 2026, it is $9,000,000. * The More Jobs for Marylanders Tax Credit Reserve Fund has specific limits on initial tax credit certificates issued annually. For fiscal year 2027, the total amount of final tax credit certificates issued may not exceed $15,000,000. * A pass-through entity tax is imposed, with specific rules for calculating taxable income for resident and nonresident members. * **Transfers to General Fund:** Various sections authorize the Governor to transfer specified amounts from special funds to the General Fund in fiscal years 2026 and 2027, with some funds to be replaced by General Obligation Bonds. * **Maryland Reparations Commission:** The composition and reporting deadlines for the commission are modified. * **Historic Motor Vehicles:** Registration fees and criteria for historic motor vehicles are updated.